“While we welcome measures that aim to help simplify the tax system for taxpayers, many of the consultations launched today have been expected since the Autumn Budget was held on 26 November 2025.
“The fact that it has taken nearly seven months for them to be released is reflective of the fact that some of the proposals, including measures such as timely payment of income tax self assessment, are complicated to deliver and that the case for change will be challenging to ‘sell’ to taxpayers.
“It is imperative that the Government commits to legislation to simplify the tax system and continues to look at tackling existing complexities to drive economic growth.”
Commenting on measures bringing forward changes on low-value imports, Ed Saltmarsh, ICAEW Tax Technical Manager, said:
“With the EU introducing a flat-rate duty of €3 on low-value imports from 1 July 2026, the UK’s current timetable still creates a period of divergence, with a risk that the UK becomes a destination of choice for undervalued or non-compliant e-commerce parcels displaced from the EU market.
“It is therefore encouraging to see the government accelerate the delivery of the UK’s new low-value import arrangements. Much will depend on the detailed design of the new arrangements, and we look forward to further clarity from the government in due course, including on whether this will feature a simple transitional flat-rate duty and a single unified digital return for VAT and customs duties.”
ENDS
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* includes parent companies. Source: ICAEW member data March 2026, Interbrand, Best Global Brands 2025.
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